TMI Blog1990 (7) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... dent No. 1. In connection with his assessment, respondent No. 1 issued the impugned notice calling upon him to produce his accounts relating to the said assessment year. Soon after receiving the said notice, the petitioner approached this court by way of this writ petition. The case of the petitioner is this : The Income-tax Department has published an advertisement appearing in Hindustan Times, New Delhi Edition, dated September 1, 1987, with the caption "WE TRUST You". The said advertisement stated that all returns showing income/loss up to Rs. 2 lakhs will be accepted without calling the assessee. The advertisement reads as follows : " WE TRUST YOU Now we trust you more. The limits for acceptance of returns without calling the taxp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000. (b) Trust cases and cases of charitable institutions having income up to Rs. 1 lakh before applying the provisions of section 11, provided the corpus of the trust does not exceed Rs. 5 lakhs. (c) All other cases having returned income/loss up to Rs. 2 lakhs. 2. The Summary Assessment Scheme shall not apply to the following cases: (a) Search and seizure cases. (b) Cases assigned to Inspecting Assistant Commissioners (Assessment) and Income-tax Officers (Central Circle). (c) Cases to be assessed or reassessed under section 147. But for the above exceptions, the summary assessment scheme shall apply to all cases assessed in all Wards and Circles. 3. The Summary Assessment Scheme as modified in para I above shall apply to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 2 of annexure II, the Income-tax Officer was bound to accept it without calling him. He says that the Income-tax Officer has no jurisdiction to issue the impugned notice under section 143(2). His case is that the Income-tax Officer was bound to process his return under the Summary Assessment Scheme and that neither his return can be questioned nor could a notice under section 143(2) be issued. We find it difficult to agree with learned counsel. Firstly, the advertisement published in the newspaper does not purport to be based upon any circular or instructions issued by the Board. The advertisement cannot be equated to law nor can it be relied upon to deprive the Income-tax Officer of the statutory powers vested in him by law. No plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should act in the matter of formation of Revenue Mandals and the location of their headquarters. It was observed that those guidelines do not have statutory force and do not create legal rights in favour of the citizens which can be enforced through the court. Learned counsel, for the petitioner cited several decisions as to the effect and nature of the circulars and instructions issued by the Board under section 119 of the Act. It is not necessary for us to refer to them since we have held that the letter relied upon does not contain the instructions or orders of the Board but that it contains only a set of administrative instructions issued by the Chairman for the guidance of the officers. Be that as it may, one thing is clear : These i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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